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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
VAT is a tax you pay on most goods and services. % of VAT What the rate…
In shops Any VAT due is already included in the price of something you buy…
You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…
You can only buy tax-free goods from shops: in Great Britain (England,…
Tobacco Duty is included in the price you pay for cigarettes, cigars and…
Fuel Duty is included in the price you pay for petrol, diesel and other…
Airlines pay Air Passenger Duty (APD) for every passenger who flies from…
Insurance Premium Tax (IPT) is usually included in the price you pay for…
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out about changes to help charities process refunds, collect donations and claim Gift Aid for events cancelled due to coronavirus (COVID-19).
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
The guide to VAT rules and procedures.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
How VAT applies if you give or get sponsorship.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
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